VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 4 · PART 4.3.3

Emphasis of Matter and Other Matter

Name: Emphasis of Matter and Other Matter
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 295 s
Description: Explore two kinds of paragraph that can be added to an auditor's report without changing the opinion: the emphasis of matter paragraph and the other matter paragraph. We'll compare them, see when each is used, and work out how they differ from key audit matters.

5 min · Free to watch

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About this video lesson

Explore two kinds of paragraph that can be added to an auditor's report without changing the opinion: the emphasis of matter paragraph and the other matter paragraph. We'll compare them, see when each is used, and work out how they differ from key audit matters.

Study files for this lecture

PNGEmphasis of matter

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